Sự hình thành và phát triển nghiệp vụ thuê mua

Tiu CHiNH

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ai niem thue mua c6 cac

. cachhieukhacnhau,nhu'ng

6 noi dung tu'Clngdoi thong

nhat d6 la: Thoa thu?n thue mua la

mQthqp (fanggiUahai hay nhieuben

lien quan (fenmQthay nhieu tai san.

NgLlaicho thue chuyen giao tai san

cho ngLlai(fi thue sa dl,mgtrongmQt

khoang thbi gian nhat (finh. ExliI?i ,

ngLlai(fi thuepMi tra mQts6 tien cho

cM tai san tLlongx(fng vai quyen sa

dl,mg.Khi het h?n thue,ngLlai(fi thue

co the tiep tvc thue; tra tai san ho?c

muaI?i tai san iuy theonQidunghqp

(fang(fa cam ket.

Nghi~pvu thue mua, c6 nhG'ng

u'u viet va nhCtngbat Igi nhat dinh.

Songdo nhG'ngu'udiemVu'gtroi nen

n6 da c6 lich su rat lau tren the gi6i.

Tu tru'6c cong ,nguyenda xuat

hien nhu cauthue tai san de phLJCVLJ

cho cong viec san xuat va sinh hO<;lt

cua nong dan tLi do, thg tieu thu

cong,... nen mQtso ngu'dic6 tai san

nhan r6i c6 the cho thue nham tim

kiem them thu nhap W vi~c nhan

du'gc phi cho thue tai san, Tai san

du'gcdem ra giao djch rat da d<;lng,

baa gom: Cong cu sim xuat nong

nghi~p, suc v$t keo, nha cua, dat

rUQng,..,Tai Ii~uco nhat ve cac giao

dich thue tai san ma cac nha nghien

cuu m6i tim ra du'Clcda xuat hi~nW

nam 2.800 n~m tru'6c cong nguyen

tai thanh pho Sumerian cua ngu'di

UR va de dieQ;pnlflhhO<;1t dQngthue

va cho thuej:~is~n naythinbieu h~

thong phapI§;dade c$p d~n':h6.Tuy

nhien, van ban quan tr9ng nhat ve

lu$t thue taisan du'Clcbanha'nh nam

1.700 tru'6c cong nguyen khi vua

Babilon la Hammurabi da ket hClp

cac hgp dong co cua Sumerian va

Achian ve thue mu'6nthanh mQtbQ

lu$t 16n.

Trang giao dich thue tai san,

ngu'di cho thue chuyen giao quyen

su. dLJngtai san cua h9 cho ngu'CJi

thue trong mQtthCJigian thoa thu$n

de thu ve tien cho thue. Trang suot

ThS. Nguytin Qu6e Truug *

thdi h<;lnh<;1pdong, quyen s0 hCtutai

san khong chuyen cho ngu'CJithue

nhu'ng ngu'di thue phai chiu trach

nhiemgiCtgin tai san d6.

Den dau the ky XIX, do su' phat

trien m<;1nhmecua khoahoc ky thu$t

va kinh te hang hoa da t<;10ra du'<;1c

nhieusan phamm6ima mQtca nhan

hay mQtto chuc hanh chfnh, kinh te

naod6 khongthe va cOngkhongcan

thiet phai mua sam du nhCtngsan

phamd6 nhu'ngh9 van phai su dLJng

mQtso san pham cua nhCtngngu'di

san xuat khac de phLJcvLJcho mLJc

dich tieu dung ngay cang tang trong

hoat dQngsan xuat kinh doanh cua

minh. Hinh thuc cho thue tai slm

ngay cang du'Clcchap nh$n rQngrai

do n6 la mot . hinh thuc tai trCl . c6 tfnh

an toan cao, ti~n l<;1i va hi~u qua doi

v6i cac ben tham gia. Chinh vi v$y"

hO<;ltdQng thue va cho thue ngay

cang c6 SLJ' gia tang dang ke ve so

Iu'gngva chungjQ<;Iithiet bi, tai san

cho thue da t<;10nen sLJ'thay doi ve

tfnh chat giao dichva doi hoi phai c6

nhCtnghinhthuc chothue tai san m6i

phu h<;1pv6i nhu cau cua ngu'dithue

tai san.Tu luc nay,nghiepvu thuetai

san phattrien v6i cac hjnhthuc khac

nhau ra'ddi nham dap U'ngnhu cau

cua nQu'd(thuenhu':Thue v$n hanh

(OperatirygLeases),Thue tai chfnh

'(F,inaf\c;eLease).

,.',1W?0'nam 1952, hinh thuc cho

tbue tai,chfnh hay can goi la thue

muaxuat hi~n 0 Hoa Ky do cong ty

tu'nhan ten la Unitel States Leasing

Corporationdu'a ra cho cac doanh

nghi~p nham dap U'ngnhCtngnhu

cauvantrungva dai h<;lncua h9.Sau

d6, nghi~pvu cho thue tai chfnh da

chuyen sang chau Au va phat trien

manh me t<;1id6 W nhG'ngnam cua

thap ky 60. DennhCtngnamcuath$p

ky 70 trang the ky 20 thi nghi~pVLJ

chothue tai chfnhcOngbi3tdau du'gc

phat trien m<;1nhme 0 chau\A va

nhieu khu vu'ckhac tren the gi6i.

Trang qua trinh phat trien do

nhieu Iydo khac nhauve ca ben cho

thue, ben thue, nghi~pvLJthue mua

da c6 SLJ' phat trien khong ngung ve

hinh thuc trong hO<;ltdQngcua minh.

Tong hClpva khai quat l<;Ii'c6 cAe

HiNH THUe SAU DAY:

Ban roi thue I?i (Sale -

Leaseback)

Ngu'CJi s0 hCtutai san ban tai san

cho mQtcongty cho thuetai chinhva

dongthdi ky ket mQtthoa u'6cthue l<;Ii

tai san d6 trang mQtthdi gian nhat

djnh du'6id<;lngmQthgpdongthuetai

chinh. Ban roi, thue l<;1ila mQthinh

thuc thuetai chfnhma trongd6 ngu'CJi

cho thue tai san giao l<;1i tai san cho

ngu'CJiban (ngu'didi thue) su dLJng,

thong qua h<;1pdong thue tai chinh

hoan tra toan bQhay hoan tra tLtng

phan.NgUdidi thue (ngu'dida bantai

san cua minh roi thue l<;1i)nh$ndu'gc

mQt so tien cho vi~c ban tai san

nhu'ng dong thCJivan khong mat

quyen su dung tai san d6 mac du

khongcan quyens0 hCtutai san nay.

Tai san dung de giao dich trang hinh

thuc thue tai chinh nay c6 the la thiet

bi m6i hay thiet bi da qua su dl,mg

nhu'ngvancangiatri su dLJng hCtu

ich.

Cac giao dich ban roi thue lai

ngoai mLJcdfchgiai quyetnhu cau

van Iu'udQngcho ngu'CJi ban tai san

ma can du'gc su dLJngde tai tai trg

trung,dai h<;ln doi v6i nhCtngtai san

tru'6cd6 du'Clcmua bang nguon tien

vay haydu'gcdungde giamchi phi

huy dQngvan neu hlnh thuc nay co

muc lai suat thap hClncacchi phisu

dLJngvan khac.Day la hinhthuc giao

dich c6 suc c<;lnhtranh cao trong

nganh kinhdoanh batdQngsan.

Thue mua hqp tac (Leveraged

Lease)

Thue mua hgp tac la hinh thuc

. Ngan hang N6ng nghiep va Pho!

trien N6ng th6n Viet Nom

64 T~ C!1fNcAN!1ANC- C)6 7 NAM2004